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Question 1 Ashcroft drew up the following trial balance as at 31 December 2018 Dr. Cr. Title of Accounts $ Capital 30,000 Drawings 26,400 Cash at Bank 3,000 980 Accounts Receivable 1,825 Accounts Payable 2,050 Carriage Inwards 41,300 Wages and salaries Motor Expenses Rent 011 Telephone charges Insurance AYO Office expenses 1.540 120 Sundry expenses 1,300 Office Equipment 8.600 Van 7.300 Inventory: 31 December 2017 76,300 Purchases 312,000 Sales 464,675 1,800 Returns Inwards 810 Carriage Outwards Cash in Hand 850 Returns. Outwards 520 497,020 497,020 Inventory at 31 December 2018 was $ 91,200. 1. Draft the statement of profit or loss for the year ended 31st December 2018 2. Draft a statement of financial position (balance sheet) as at the same date